【中文版】

税前收入是指企业在经营活动中，尚未扣除各项税费之前的收入。这个概念通常被用于财务报告中，用以反映企业整体的盈利能力。

税前收入的计算公式为：税前收入=营业收入+营业外收入-营业成本-期间费用-税金及附加。其中，营业收入是指企业主营业务活动产生的收入，营业外收入是指企业非主营业务活动产生的收入，营业成本是指企业主营业务活动产生的成本，期间费用是指企业为组织和管理生产经营所发生的费用，税金及附加是指企业应缴纳的各项税费。

税前收入的分析价值在于其能够反映出企业在扣除各项税费之前的整体经营业绩。税前收入越高，说明企业的盈利能力越强，经营状况越好。同时，通过比较不同企业之间的税前收入，可以对不同企业的经营业绩进行比较和评估。

需要注意的是，税前收入并不代表企业的最终收益。在扣除各项税费之后，企业最终得到的净利润才是真正属于自己的收益。因此，在分析企业的经营业绩时，除了关注税前收入之外，还需要关注企业的净利润和盈利能力。

总之，税前收入是企业财务报告中一个重要的指标，它能够反映出企业在扣除各项税费之前的整体经营业绩和盈利能力。

【英文版】

Taxable income refers to the income generated by a company before deducting various taxes and fees in its business activities. This concept is commonly used in financial reports to reflect the overall profitability of the company.

The calculation formula for taxable income is: taxable income = operating revenue + non-operating revenue - operating costs - period costs - taxes and fees. Among them, operating revenue refers to the income generated by the company's main business activities, non-operating revenue refers to the income generated by the company's non-main business activities, operating costs refer to the costs generated by the company's main business activities, period costs refer to the costs incurred by the company for organizing and managing production and management, and taxes and fees refer to various taxes that the company should pay.

The analysis value of taxable income lies in its ability to reflect the overall operating performance of the company before deducting various taxes and fees. The higher the taxable income, the stronger the company's profitability and the better its operating conditions. At the same time, by comparing the taxable income between different companies, the operating performance of different companies can be compared and evaluated.

It should be noted that taxable income does not represent the final收益of the company. After deducting various taxes and fees, the net profit obtained by the company is truly its own收益. Therefore, when analyzing a company's operating performance, it is necessary to pay attention to both taxable income and net profit and profitability.

In summary, taxable income is an important indicator in corporate financial reports, which reflects the company's overall operating performance and profitability before deducting various taxes and fees.